Account or ledger card in bookkeeping.



I-IENRY WILLIAM TEMPLETON, OF BALACLAVA, yVICTORIA, AUSTRALIA.

ACCOUNT OR LEDGER CARD IN BOOKKEEPING.

Specification of Letters Patent.

Patented Sept. 3, 1907.

Application filed September 8,1906. Serial No. 333.776.

To all whom it may concern:

Be it known that I, HENRY WILLIAM TEMrLEToN, a subject of -the King ofGreat Britain, residing at 93 Grosvenor street, Balaclava, in the Stateof Victoria, Australia, have invented certain new and usefulImprovements in Account or Ledger Cards in Bookkeeping; and I do declarethe following to be a full, clear, and exact description oftheinvention, such as will enable others skilled inthe art to which itappertains to make and use the same. i

This invention has been devised to provide improvements in the system ofkeeping accounts according to what is known as the card system whereintabulated and enumerated cards are kept as records of the accountsstanding between debtor and creditor intrade matters, and to save thetime and labor usually employed in rendering monthly a/ c statements tocustomers in trade and also time and labor in connection with ledgertrial balances.

In order that my invention may be the more easily understood referencemay be made to the'accdmpanying drawings, in which* Figure l is a viewshowing the card and two leaves or slips and the carbon sheet (bothhereinafter referred to) in position. Fig. 2 is a view of the inner orunder leaf or slip after having been torn off and ready for despatchingto the customer, while-Fig 3 is an edge view of both leaves or slipswith their upper edges separated and the gummed edge attached.

In these drawings A is a card preferably but not arbitrarily about 8inches in length by 6 inches in depth and having at its bottom in thecenter a bite out or gap B for securing it to the filing bex or machine.At the top right hand corner of the said card A I place two small ruleddivisions O and D the part G having the words Card No. to indicatenumber of card and I) having the word l Register No. to indicate theregister number of customer. In connection with such card I useeachmonth a transfer sheet doubled or folded to form two leaves or slips E,l?, the folded portion being at the top and the whole being preferablyabout S inches in length by 5 inches in depth. In the under or inner oneE (see Fig. 2) is printed at the top the name of the firm supplying thegoods, for instance, Smith d: Oompany, preferably in the center and onthe right hand side the address of such firm, the left hand side beingdevoted to other information about the warehouse &c. Directly underneaththe address of the firm is a blank dotted line F with the figures I9 atthe end thereof so that such line may be filled in with the year anddate Gr when required, and beneath such line are the words Average date,with a dotted blank line II at end thereof for filling in such averagedate when required.

Beneath the name of the firm, but slightly towards the left hand side,is a circumscrbed space I, wherein it is intended that the name of thebuying firm, say

Jones n Company, is to appear; the remainderiof the sheet or slip E isruled across longitudinally, the top lines .I being doubled after themanner of a book of ac count, and provided with vertical columns K fordates and items, the folio, the goods, (with the words Lexe `cludingsugarl); the next column L being for sugar,

and a column M for duty and net cash items, a column N following for thetotal debit and a final column O for credits. At the bottom is anintimation to the `debtor to return the statement when remittingpayment.

The front half or slip or sheet P of the folded sheet hereinbeforereferred to contains all of the information and statements hereinbeforedescribed, with the exception of the name, address and heading of thefirm Smith fr Oo., and the bottom intimation as to returning thestatement.

I desire it to be distinctly understood that the circumscribed area I inwhich the name .I ones & Go. is to be written has a correspondingcircumscribed space R on the front leaf or slip P so that it, the date,and all the other matters hereinbefore referred to, will be pre ciselyover the similar -matters on the back leaf or slip. The left hand inneredges of the leaves or slips E, I), are gummed together at S but theback or inner one has a line of vperforation S/ running alongside suchgummed line so that the whole of the back leaf or slip may be freelytorn off from the front one.

In operation a sheet of carbon T (copying or plain) is inserted betweenthe front and back leaves or slips P and E with its copying facepointing downward on to the face of the back page E, the clerk writesthe name of the firm Jones & Co. in the circumscribed blank space R onthe front page P with a hard or indelible pencil, pen or the likeinstrument, I-Ie also writes in the date G, and if necessary the averagedate blank; he then fills in on the Yvarious columns K, L, M, N, O, thematters for which the account is rendered, in same manner as is usuallyemployed posting in ordinary book ledgers. At the expiry of each monthhe makes the necessary additions and shows the debit or credit balanceof the account, as the case may be. IIe then removes the carbon sheet T,tears out the back leaf or slip E and sends the same to the debtor(Jones & 0o.), The front leaf or slip P (together with the gummedremaining strip S) of the back leaf will remain gummed to the card whichis then placed in the filing box drawer or machine for 'futurereference.

It will be seen from the above description that where my invention isemployed an exact carbon copy of the ledger items is rendered monthly bythe Erm Smith da Oo. to their customers and that much time and labor issaved errors avoided and fraud by collectors prevented. It will be seenalso that each account has the balance struck for the purpose of a`monthly trial balance without any further labor.

While the iront leal or slip P is being lled in by the clerk one or moresimple clips may be used on the right hand side edges oi the card andthe two leaves or slips to hold saine together.

I would have it understood that I may add more than two of such leavesor slips, should more than one copy be required, or Where the debitaccount has to be rendered in duplicate or triplicate, or where branchhouses of business require saine, in which case oi course I use morethan one carbon sheet as T for the purpose of carrying my invention into effect.

The size of the card and the leaves or slips will oi course be adjustedto suit the `firms business as will also the various columns andheadings.

One card may carry a number of the record iront pages P, so as to extendsuch records for a year or more,

Having thus described my invention, what I claim and desire to secure byLetters Patent isw l. A device of the character described comprising apair of leaves or slips having printed matter and blank spacessubstantially in duplicate, and a card to which said leaves or slips areattached at one edge, the lower leaf or slip being, weakened near itsattached edge whereby it may be detached, leaving the upper leaf or slipattached to the card.

2. A device oi the character described comprising a pair of leaves orslips having printed mattei' and blank spaces substantially induplicate, and a card to which said leaves or slips are attached at oneedge, the card exceeding the leaves or slips in width lto provide aprinting space on the card that is not covered by the slips, the lowerleaf or slip being weakened near its attached edge whereby it may bedetached, leaving the upper leaf or slip attached to the card. i

3. The combination with a card having means whereby it may be removablysecured in a filing case, of a pair of leaves or slips havingsubstantially duplicate printed matter and blank spaces, said leaves orslips being attached at one edge to the card, and one of thembeingweakened near its attached edge whereby it may be detached, leavingthe other attached to the card.

4. A device of the character described, comprising a card and a foldedsheet attached thereto, the under leaf of the folded sheet having a lineof perforati'ons near its attached edge.

5. A device of the character described comprising a card and a foldedsheet attached thereto, the under leaf of the folded sheet having a lineof perforations near its attached edge, said under leaf projectingbeyond the upper leai' to foi-1n a space for a return request.

A device of the character described comprising a card and a folded sheetattached thereto along one end, the fold being at the top and weakened,the under leaf of the folded sheet having a line of perforations nearits attached edge.

In testimony whereof I have signed my name to this specification in thepresence of two subscribing witnesses.

HENRY WILLIAM TEMPLETON.

Witnesses A. l-IAicknR, F. SINCLAIR.

